# The Companies (Summary Financial Statement) Regulations 1995, Paragraph 4: Summary profit and loss account: companies required to prepare group accounts


(1) The summary financial statement shall contain, in the case of a company the directors of which are required to prepare group accounts for the financial year, a summary consolidated profit and loss account showing the items, or combinations of items, required by paragraph 3 above, in the order required by that paragraph and under such headings as the directors consider appropriate, but with the modifications specified in sub-paragraph (2) below.
(2) The modifications referred to in sub-paragraph (1) above are as follows–
(a) between the information required by paragraph 3(3)(d) and that required by paragraph 3(3)(e) there shall in addition be shown, under such heading as the directors consider appropriate, the item “Income from associated undertakings” required to be shown in the Schedule 9 formats by paragraph 3(7)(ii) of Part II of Schedule 9 to the 1985 Act
(b) between the information required by paragraph 3(3)(g) and that required by paragraph 3(3)(h) there shall in addition be shown, under such heading as the directors consider appropriate, the item “Minority interests” required to be shown in the Schedule 9 formats by paragraph 17(3) of Schedule 4A to the 1985 Act as adapted by paragraph 3(3) of Part II of Schedule 9 to that Act; and
(c) the figures required by paragraph 3(3)(h) and (i) shall each be shown after the deduction or the addition (as the case may be) of the item “Minority interests” required to be shown in the Schedule 9 formats by paragraph 17(4) of Schedule 4A to the 1985 Act as adapted by paragraph 3(4) of Part II of Schedule 9 to that Act.

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Source: https://www.legislation.gov.uk/uksi/1995/2092/schedule/2/paragraph/4 (the official version)
Page: https://openlegislation.uk/companies-summary-financial-statement-regulations-1995/schedule-2/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.